Interpreting Net Fiscal Incidence Calculations
利用澳大利亚的可计算一般均衡模型评估净财政归宿计算，发现政府政策的再分配效应并非零和博弈，公共品供给不足导致的消费者剩余损失是主要影响，且小规模收费与大规模收费的再分配模式差异显著。
This paper evaluates calculations of net fiscal incidence, using an applied general equilibrium model of Australia into which public goods are incorporated. Results indicate that it is inappropriate to regard the redistributive impacts of government policies as a zero sum game. For large reductions in public goods provision and taxes, the dominant effect is the foregone consumer surplus from suboptimal public goods provision. In addition, the redistributive pattern of small charges are quite different from large charges. Marginal and average net fiscal incidence, thus, need to be clearly separated, a point not emphasized in existing literature. Copyright 1987 by MIT Press.